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SHANAHAN v. COMMISSIONER

Docket No. 1090-73.

63 T.C. 21 (1974)

JAMES A. SHANAHAN AND CONSTANCE M. SHANAHAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 15, 1974.

Attorney(s) appearing for the Case

Daniel J. Clinton, for the petitioners.

Melvern Stein, for the respondent.

OPINION

IRWIN, Judge:

Respondent determined a deficiency of $250 in petitioners' 1971 income tax. The only question remaining for decision is whether petitioners received compensation for a casualty loss within the meaning of section 165(a).1

All of the facts of this case have been stipulated and are so found.

James A. and Constance M. Shanahan, husband and wife...

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